CHARLES GRIFFIN <k CO.'S PUBLICATIONS. 



NEW VOLUME OF GRIFFIN'S MINING SERIES. 



Edited by C. LE NEVE FOSTER, D.Sc., F.R.S., 



H.M. Inspector of Mines, Professor of Mining, Royal School of Mines. 



Mine Accounts and Mining Book-keeping, 



A Manual for the Use of Students, Managers of Metalliferous 



Mines and Collieries, Secretaries of Mining Companies, 



and others interested in Mining. 



WITH NUMEROUS EXAMPLES TAKEN FROM THE ACTUAL PRACTICE 

 OF LEADING MINING COMPANIES THROUGHOUT THE WORLD. 



BY 



JAMES GUNSON LA. WN, Assoc.R.S.M., Assoc.Mem.Inst.C.E., F.G.S., 



Professor of Mining at the South African School of Mines, Capetown, 

 Kimberley, and Johannesburg. 



In Large 8vo. Price 10s. Qd. 



GENERAL CONTENTS. Introduction. Part I. Engagement and Payment of 

 Workmen Data Determining Gross Amoiint due to Workmen A. Length of Time Worked 

 Overtime B. Amount cf Work done Sinking and Driving Exploitation Sliding Scales 

 Modifications C. Value of Mineral gotten Deductions Pay-Sheets, Due-Bills, and Pay- 

 Tickets. Part II. Purchases and Sales Purchase and Distribution cf Stores Books and 

 Forms Relating thereto Sales of Product Methods of Sale Contract Tender Delivery of, 

 and Payment for, Mineral Tin Ore Coal -Silver Ore Gold Ore Part III. Working 

 Summaries and Analyses -Summaries of Minerals Raised, Dressed, and Sold; and of 

 Labour Analyses of Costs Accounts Forwarded to Head Office. Part IV. Ledger, Bal- 

 ance Sheet, and Company Books Head Office Books Ledger Principal Accounts of 

 a Mining Company Capital Account Sale and Purchase Accounts Capital Expenditure- 

 Personal Stores Wages Account Bad Debts Account Cash Account Bills Receivable and 

 Payable Account Discount and Interest Account Product Account Working Accounts 

 Profit and Loss Account Journal Inventory Balance Sheet Bibliography Redemption of 

 Capital 1. Debentures 2. Sinking Fund A. By Equal Annual Sums B By Annual Sum 

 varying according to a Formula C. By Annual Sum depending on Mineral worked 3. En- 

 larged Dividends or Bonuses Depreciation Reserve Fund Bibliography General Consider- 

 ations and Companies Books Private Individuals Private Partnership Companies Cost-book 

 Companies Limited Liability Companies Stocks and Shares Debentures Books connected 

 with Shares Miscellaneous Books Bibliography. Part V. Reports and Statistics- 

 Inspections of Workings and Machinery A. Colliery Reports, <fcc. Inspections Report Books 

 Measurement of Ventilating Current Permits to fire Shots and carry Safety Lamp Key 

 B. Ore Mine Reports. &c C. Miscellaneous Reports, &c. Reports of Mining Companies- 

 Managers' Reports Diagrams Tabular Statements Reports of Directors Reports of Cost- 

 book Mines Mining Statistics Great Britain Other Countries Bibliography. 

 tt"It seems IMPOSSIBLE to suggest how Mr. LAWN'S book could be made more COMPLETE or 

 more VALUABLE, careful, and exhaustive. 1 ' Accountants' Magazine. 



''MB. LAWN'S book should be found of GKKAT USE by MINK SKCKKTARIKS and MINE 

 MANAGERS. It consists of five Parts. PART 1 is devoted to the engagement and payment of 

 workmen, and contains forms of contracts and pay sheets of various descriptions in use by 

 Mining Companies in England and South Africa. Special reference is made to pay sheets and 

 forms employed by the DE BEERS CONSOLIDATED MINES, to the General Mauager and the late 

 Secretary of which Company the author is indebted for the particulars given. PART 2 is taken 

 up by a description of books and forms relating to the purchases of Stores, <fec., and to sales of 

 the Products of the mines. PART 3 is the most important section of the book, containing in- 

 structive details of the manner of obtaining summaries of Working Expenditure and Analyses 

 of Costs. The forms used in this connection by the De Beers Company are shown in extenso. 

 PART 4 consists of the Bookkeeping, properly so-called, of a mining company. All details 

 concerning the ledger, journal, and other books, and the principal working accounts of a mine 

 are given. There are some very interesting formulae in this section, showing the manner in 

 which the CAPITAL of a company should be KKDKKMED and REPAID to its Shareholders. 

 According to this manual there are three ways in which this extremely desirable end may be 

 arrived at. ... The book is published at half a guinea, a price low enough considering 

 the amount of information and instruction set forth." (olumnexburg Star. 



LONDON: CHARLES GRIFFIN & CO., LIMITED, EXETER STREET, STRAHoT 



